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2002 (8) TMI 797 - ITAT AMRITSAR
Extract:
.......er with the direction to him to consider the assessee rsquo s explanation and decide the same afresh in accordance with law. The Assessing Officer should consider the above submissions of the assessee while framing the de novo assessment. 14. No other point was argued or pressed before us. 15. For statistical purposes, the appeal is allowed partly.